Deloitte comment letter on tentative agenda decision on IAS 32 — Centrally cleared client derivatives

Published on: 23 May 2017

We have commented on the IFRS Interpretations Committee's publication in the March 2017 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the accounting for centrally cleared client derivative contracts from the perspective of the clearing member.

We agree with the IFRS Interpretations Committee's decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.

Download the full comment letter below.

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